Volunteer Exemption

Now it’s official: the previous deadline for a necessary change of statute was extended yet again. Munich/Planegg – now it is “official”: the previous deadline for a necessary amendment to the Constitution with charitable associations and associations as updates results of the meeting of the competent country presenters in anticipation of the announcement of a further letter of BMF end of year 2010 yet again extended. This extension applies to many cases of compensation in the Club and Association practice where to volunteer Executive Board members a lump-sum expense allowance already paid or to be paid in the future. So a flat-rate attendance fee or a monthly, appropriate lump-sum reimbursement of expenses or remuneration. It concerns therefore all charitable bodies, as far as in accordance with the scope of the volunteer’s allowance ( 3 No. 26a EStG) lump-sum contributions to Board members are made. Regardless of the use tax and social security freedom for amounts up to 500 euro per year, an amendment to the Constitution is necessary, if in the previous articles indicate the possibility of completely missing the payment of a lump-sum expense allowance. Or, as more frequently found, existing, valid articles of association containing the note on a purely voluntary activity in the Board Office (volunteer activities) of the Board of Directors.

This provided a more generous time window for the introduction of the amendment to the Constitution in upcoming members or delegates meetings. It must be, so not necessarily convened an extraordinary meeting what was initially required according to the specifications of last BMF letter of amendment to the Constitution deadline to December 31, 2009. Influence is also to situations where because of the retroactive application of the voluntary work allowance already flat-rate compensation to Board members were made since 2007. Involves the necessary adaptation of the statute only compliance with the non-profit legislation. Thus this date as a new equity solution to comply with the non-profit legislation due to the deviation from the principle of voluntary work should necessarily be bookmarked. Additional information at Kidney Foundation supports this article. The announcement of the BMF letter, binding can be expected in early October 2009. In addition to the extension of the time limit until 31 December 2010, this circular further criteria and guidelines on the scope of the volunteer’s allowance to contain no. 26a ITA according to 3.

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